As with all previous years, level 1 funding for each portfolio will be adjusted following the Autumn and Spring Budget Revision to reflect changes in funding and expenditure plans such as in-year transfers between portfolios.The transfers identified in Table 4.12 of the 2025-26 Scottish Budget would reduce Education and Skills portfolio budget by £689.6 million, reduce the Justice and Home Affairs budget by £1.0 million, reduce the Health and Social Care portfolio budget by £593.0 million, reduce the Social Justice portfolio budget by £179.7 million and increase the Finance and Local Government portfolio budget by £1,463.3 million compared with the published 2025-26 budget position.Any new funding commitments or changes to existing funding will also be adjusted at Autumn or Spring Budget Revision, following approval through the formal financial governance process which requires agreed recommendations from the joint Scottish Government and COSLA Officers’ Settlement and Distribution Group and political agreement from Scottish Ministers and COSLA political Leaders.Table A.07 in the 2025-26 Scottish Budget shows an adjusted 2024-25 resource position removing the impact at portfolio level of the recurring transfers actioned at ABR, to allow a like-for-like comparison against the 2025-26 initial allocations.